Higher-rate Taxpayers

The numbers of basic rate and higher rate taxpaying individuals between 1991–92 and 1998 –99 are given in table 2.1 ofInland Revenue Statistics 1998; figures for the total number of higher rate individuals for the earlier years 1978 –79 to 1991 –92 are given in the 1994 edition of Inland Revenue Statistics 1994. For these earlier years, the number of basic rate paying individuals can be derived by deducting the number of higher rate individuals from the total number of individuals.

For 1999 –2000, there are estimated to be 20.7 million basic rate individual taxpayers and 2.3 million higher-rate individual taxpayers. These figures were derived from the 1996 –97 Survey of Personal Incomes.